§ 12-185. Funding methods.

(a)

Fire protection service as authorized by this article may be funded by per parcel special assessments not to exceed five dollars ($5.00) per unimproved parcel and fifteen dollars ($15.00) per improved parcel.

(b)

For the fiscal year beginning on October 1, 1995, there shall be levied, as of October 1, 1995, a special assessment in the amount of five dollars ($5.00) per unimproved parcel and fifteen dollars ($15.00) per improved parcel. The board may adjust assessments against individual parcels on the basis of justice and right.

(c)

The providing of community resource facilities as authorized by this article may be funded by per parcel special assessments not to exceed twenty dollars ($20.00) per parcel, whether improved or unimproved for the 1993 tax year, and five dollars ($5.00) per parcel per year thereafter.

(d)

For purposes of this section, "parcel" means a parcel of real property which is either:

(1)

Described as a single lot on the plat of Rainbow Lakes Estates as described in section 12-181(a) of this article (a "platted lot"); or

(2)

Several contiguous platted lots, under common ownership; or

(3)

If a platted lot has been divided and the parts thereof are not under common ownership, each part shall be considered a separate parcel.

(4)

For purposes of this section "improved parcel" means any parcel, as defined above, upon which a residential structure or a structure housing a business or commercial enterprise has been erected, as of the first of January of any year. "Unimproved parcel" means any parcel which is not an "improved parcel" as defined herein.

(Ord. No. 85-23, § 4, 12-17-85; Ord. No. 87-22, § 1, 7-28-87; Ord. No. 90-29, §§ 1, 5, 12-4-90; Ord. No. 93-10, § 1, 2-26-93; Ord. No. 95-27, § 2, 8-1-95)